The COBIT 2019 Implementation Guide assigns accountability for program-level evaluation and benefits realization to executive roles responsible for governance oversight. Specifically, the program steering committee, chaired or sponsored by the CIO, is accountable for monitoring outcomes, assessing stakeholder satisfaction, and capturing lessons learned once implementation phases are completed.
While IT managers and process owners contribute operational input, they are not accountable for enterprise- wide feedback. Similarly, audit and compliance functions provide independent assurance rather than program ownership. Business executives and governance boards retain oversight but do not execute implementation monitoring activities.
The Implementation Guide stresses that continuous improvement depends on formal feedback loops, including stakeholder surveys and post-implementation reviews. These activities ensure alignment with enterprise goals, validate benefits realization, and support momentum for future governance improvements.
The CIO plays a central role by coordinating across business and IT, while the steering committee ensures decisions remain aligned with strategic objectives. This shared responsibility ensures accountability, transparency, and sustainability of the EGIT program.